https://www.taxtmi.com/caselaws?id=44675 A provisional assessment under Rule 9B of the Central Excise Rules, 1944 is treated as provisional in its entirety once validly made, not only in relation to the ground on which it was first invoked. The governing principle is that provisionality attaches to the assessment as a whole until finalisation, and the limitation consequence follows that finalisation rather than the original provisional order on a narrower basis. Existing Supreme Court and Tribunal authority was applied to confirm that the assessment does not become only partially provisional. en-us Tue, 28 Jan 1997 00:00:00 +0530 Sat, 03 Jul 2010 11:08:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44675 A provisional assessment under Rule 9B of the Central Excise Rules, 1944 is treated as provisional in its entirety once validly made, not only in relation to the ground on which it was first invoked. The governing principle is that provisionality attaches to the assessment as a whole until finalisation, and the limitation consequence follows that finalisation rather than the original provisional order on a narrower basis. Existing Supreme Court and Tribunal authority was applied to confirm that the assessment does not become only partially provisional. Case-Laws Central Excise Tue, 28 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44675